Citas bibligráficas
Castro, M., (2017). Proceso de inventario de bienes muebles y la información financiera de la Municipalidad distrital de Lamay-Periodo 2015-2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1112
Castro, M., Proceso de inventario de bienes muebles y la información financiera de la Municipalidad distrital de Lamay-Periodo 2015-2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1112
@misc{sunedu/3044057,
title = "Proceso de inventario de bienes muebles y la información financiera de la Municipalidad distrital de Lamay-Periodo 2015-2016.",
author = "Castro Curasi, Mávila",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The municipalities, in regard to the movable property, must act in accordance with the Organic Law of Municipalities N° 27972 and to the General Law of the National System of State Property Law N°29151 and its regulations and subject to the procedures for the management of State Property, approved by Directive No. 0012015/SBN, That is to regulate the procedures for high, low, acquisition, management, disposal, monitoring and recording of the State that are referred to in the National Catalog of movable property of the State. The District Municipality of Lamay does not apply the procedures for the management of movable property set forth in the regulations, the verification and reconciliation of the inventory of movable show differences which affects the reliability of financial information. The aim of this work is to determine the results of the verification of the movable cultural heritage and the reconciliation of accounts; in the process of inventory for the period 2015-2016. The present research work is of a quantitative approach and scope descriptive and the design is non-experimental. In the theoretical foundations explains the procedures for the management of movable property within the National System of State Property and the International Accounting Standard IAS for the Public Sector SP 1 Presentation of Financial Statements. The population is composed of movable property in the inventory and the financial information for the period 2015-2016, the sample is equal to the population. The data collection was carried out in information sheets, as a result of the documentary review and have been processed in spreadsheets. The results show the existing furniture, surplus goods, missing and property proposed for low; as well as assets in assignment of use and property transferred to third parties. The conciliation heritage-accounting shows differences between the inventory and the accounting record of the movable property of the municipality, which affects the reliability of the information presented in the Statement of Financial Position. In addition, there has not been the provision for depreciation of property, which affects the reliability of the management status.
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